The roof had fallen in locations, so the inside of the property had been uncovered to the weather. The floors and ceilings upstairs have been rotten and had given way in places. Access to the property was not secure and required installation of windows and doorways. The property had by no means been linked to the mains electrical or mains water and there was no sign of connection to sewerage pipes.
But land not commercially used might be thought-about gardens, or ‘grounds’. At the efficient date it might be hard to class this land as garden or grounds. Land does not need to be actively in use for it to be classed as both backyard and grounds or as non-residential land. The circuity and pipework via the house had been eliminated at some point prior to the acquisition. The solely means of removing the asbestos was to dismantle the property in its entirety and as such extensive replacements would not bear any relation to the kind of structure that was initially supporting the property.
When the block of garages is bought, this shall be a non-residential transaction. But if the usage of those buildings is strongly indicative of a enterprise use, for instance, they’re subject to NDR, then the transaction will be subject to the non-residential charges of LTT as it will be a blended transaction.
Similarly, a home that’s purchased with land as an investment with the hope of selling that land for a profit later is unlikely to meet this take a look at. These checks ought to apply to how the vendor of the property used the land.
